第五章 結論與建議
第二節 研究限制與建議
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第二節 研究限制與建議
本研究於蒐集資料及設計實證模型時，無法將部分外在因素加以排除，故於 以下列示說明本研究之相關限制：
一、本研究之樣本公司僅侷限於上市、上櫃公司，未上市、上櫃公司由於缺 漏值較多而未納入本研究樣本中，可能會對本研究結果產生影響。
二、本研究所蒐集之關係人交易資料是根據財務報表已揭露資訊為主，若公 司於財務報表上隱匿關係人交易資料，則無法掌握未揭露之關係人交易 項目與被低估之關係人交易金額。
三、本研究在計算產業專家變數時，衡量標的僅使用整體會計師事務所層 級，未進一步延伸到簽證會計師層級。且產業專家僅以產業市場佔有率 加以定義，可能跟實際情況不符，對整體結果造成影響。
本研究對於未來研究提供以下的建議。首先，本研究是以上市、上櫃公司為 研究對象，未來可擴大範圍納入公開發行公司及其他未上市、上櫃公司一併探討 關係人交易與審計品質的關係，期望獲得更穩健的結果。第二，本研究僅分析關 係人銷貨交易、關係人進貨交易、關係人應收款項與關係人應付款項等四項類別 對審計品質之影響，其他類別之關係人交易如背書保證、財產交易與借貸等因為 性質較不相同且資訊較少，並未納入本研究之樣本中，未來可探討其他關係人交 易類別與審計品質的關係，及受不同會計師品質查核之關係人交易對審計品質的 影響差異。第三，本研究之產業專家變數係以事務所層級分析，未來可延伸至個 人層級衡量，分析不同層級之產業專家會計師所具備的會計師品質，對於關係人 交易查核與審計品質的影響。
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